2025 Changes to VAT Monthly Returns: Four New Types and PKP

The Directorate General of Taxes (DGT) revised the VAT monthly return (SPT Masa PPN) categories after the coretax system went live. The revision is stipulated in PMK No.81/2024 and reinforced by directives PER‑11/PJ/2025 and PER‑12/PJ/2025. The new return types take effect from the coretax implementation date.

Based on Article 162(1)a2 of PMK 81/2024, SPT Masa PPN now comprises four categories: for taxable entrepreneurs (PKP), PKP using the input‑tax credit guideline, non‑PKP VAT collectors, and electronic‑market VAT collectors (PMSE). PKP must report VAT, luxury tax (PPnBM), input‑tax credits, and payments using six attachment forms labeled A1, A2, B1, B2, B3, and C. These attachments capture export data, domestic invoices, creditable and non‑creditable input tax, and collections by other parties.

The detailed formats give PKP, VAT collectors, and other designated parties a uniform reporting template. This assists tax authorities in verifying compliance with the VAT Law and General Tax Provisions. The structured forms are intended to improve reporting accuracy and the management of tax credits.